Lindsay Scott
HMRC Customer Service Levels: an update on CIOT-ICAEW joint project
On 11 December 2024, CIOT and ICAEW published a joint report ‘Tackling HMRC’s customer service challenge’, following a s...
Draft Finance Bill 2025-26: Making Tax Digital for income tax
The draft legislation updates the scope of Making Tax Digital (MTD) for income tax, as well as making changes to the lis...
Scottish Parliament pre-Budget scrutiny 2026-27: responding to long-term fiscal pressure
Pre-Budget scrutiny normally takes place in the months leading up to the Scottish Budget and aims to influence how the B...
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Scottish aggregates tax: proposed approaches to cross-border taxation
On 23 June 2025, the Scottish government published a consultation on how to approach cross-border taxation for Scottish ...
HMRC launch Making Tax Digital agent outreach initiative
As part of their plan to support tax agents with getting their practice ready for Making Tax Digital (MTD), HMRC have la...
HMRC Transformation Roadmap
ATT, CIOT and LITRG welcomed the publication of HMRC’s Transformation Roadmap on 21 July, large parts of which reflect t...
Scottish government cruise ship levy: CIOT response
During the consultation on the Scottish visitor levy, there were calls to also introduce similar levy powers in rela...
Better use of new and improved third-party data: CIOT, LITRG and the ATT responses
The consultation explores opportunities for improving the quality of data that HMRC acquire from third parties for...
Electronic invoicing: a consultation
CIOT, ATT and LITRG took part in roundtable meetings to discuss the consultation on electronic invoicing (e-invoicing) a...
Scotland: Inquiry into the Scottish Budget process in practice: CIOT response
The CIOT responded to the Finance and Public Administration Committee’s inquiry into the Scottish budget process....